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As decided by GTT council in its 20th Meeting ,CBEC has released the notification in this regards .

S. No.

Description of service

From

To

1.

Job work services in respect of the textiles and textile products (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)

18%/5%

5%

2

Services by way of printing of newspapers, books (including Braille books), journals and periodicals where only content is supplied by the publisher and the physical inputs including paper used for printing belongs to the printer

18% with full ITC

12% with full ITC

3

Services by way of printing of newspapers, books (including Braille books), journals and periodicals using physical inputs owned by others (including an unregistered publisher/supplier)

18% with full ITC

5% with full ITC

4

Works contract services provided to Government, local authority or governmental authority and in respect of post-harvest storage infrastructure for agricultural produce, mechanized food grain handling system

Allowed option of 12% GST with full ITC. 5% GST with no ITC will also continue

8

Goods Transport Agency Service (GTA)

Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option atthe beginning of financial year)

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9

In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO

10

Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services.

11

To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism

12

Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U- 17 World Cup to be hosted in India in 2017 shall be exempted from GST

Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 20/2017-Integrated Tax (Rate)

New Delhi, the 22nd August, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table,-

(i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

“(iii) Composite supply of works contract as defined in

clause

(119) of section 2 of the Central Goods and

Services Tax Act, 2017, supplied to the Government, a

local authority or a Governmental authority by way

of construction, erection, commissioning,

installation,

completion, fitting out, repair, maintenance, renovation,

or alteration of, -

(a) a historical monument, archaeological site or

12

-

remains of national importance, archaeological

excavation, or antiquity specified under the

Ancient Monuments and Archaeological Sites

and Remains Act, 1958 (24 of 1958);

(b) canal, dam or other irrigation works;

(c) pipeline, conduit or plant for (i) water supply

(ii) water treatment, or (iii) sewerage treatment

or disposal.

(iv) Composite supply of works contract as defined in

clause

(119) of section 2 of the Central Goods and

Services

Tax

Act,

2017, supplied

by way

of construction, erection,

commissioning,

installation,

completion, fitting out, repair, maintenance, renovation,

or alteration of,-

(a) a

road,

bridge,

tunnel, or terminal for road

transportation for use by general public;

(b) a

civil

structure

or any other original works

pertaining to a scheme under Jawaharlal Nehru

National Urban Renewal Mission or Rajiv

Awaas Yojana;

(c) a

civil

structure

or any other original works

pertaining to

the “In-situ rehabilitation

of

12

-

existing slum dwellers using land as a resource

through

private

participation”

under

the

Housing for All (Urban) Mission/Pradhan

Mantri Awas Yojana, only for existing slum

dwellers;

(d) a

civil

structure

or any other original works

pertaining to the “Beneficiary led individual

house construction / enhancement” under the

Housing for All (Urban) Mission/Pradhan

Mantri Awas Yojana;

(e) a pollution control or effluent treatment plant,

except located as a part of a factory; or

(f)

a structure meant for funeral, burial or

cremation of deceased.

(v) Composite supply of works contract as defined in

clause

(119) of section 2 of the Central Goods and

Services

Tax

Act,

2017, supplied by way

of

construction, erection, commissioning, or installation of

original works pertaining to,-

(a) railways, excluding monorail and metro;

(b) a single residential unit otherwise than as a part

12

-

of a residential complex;

(c)low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

2

(d) low cost houses up to a carpet area of 60 square

metres per house in a housing project approved

by the competent authority under-

(1) the “Affordable Housing in

Partnership” component of the Housing

for All (Urban) Mission/Pradhan Mantri

Awas Yojana;

(2) any housing scheme of a State

Government;

(e)

post-harvest

storage

infrastructure

for

agricultural produce including a cold storage for

such purposes; or

(f)

mechanised food grain handling system,

machinery or equipment for units processing

agricultural produce as food stuff excluding

alcoholic beverages.

(vi) Construction services other than (i), (ii), (iii), (iv)

18

-”;

and (v) above.

(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

“(vi) Transport of passengers by motorcab where the

Provided that credit

cost of fuel is included in the consideration charged

of input tax charged

from the service recipient.

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

12

-”;

(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

3

“(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.-“goods transport agency” means anyperson who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Provided that credit

of input tax charged

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

Provided

that

the

goods

transport

agency

opting

to

pay

integrated

tax

@ 12% under

this

12

entry

shall,

thenceforth,

be

liable

to

pay

integrated

tax

@

12%

on

all

the

services

of GTA

supplied by it.”;

(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

“(i) Renting of motorcab where the cost of fuel is

Provided that credit

included in the consideration charged from the service

of input tax charged

recipient.

on

goods

and

services

used

in

5

supplying

the

service has not been

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

12

-”;

(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

“(i) Services of goods transport agency (GTA) in

Provided that credit

relation to transportation of goods (including used

of input tax charged

household goods for personal use).

on

goods

and

Explanation.-“goods transport agency” means any

services

used

in

person who provides service in relation to transport of

5

supplying

the

goods by road and issues consignment note, by

service has not been

whatever name called.

taken.

[Please

refer

to

Explanation

no.

(iv)]

or

Provided

that

the

goods

transport

agency

opting

to

pay

integrated

tax

@ 12% under

this

12

entry

shall,

thenceforth,

be

liable

to

pay

integrated

tax

@

12%

on

all

the

services

of GTA

supplied by it.”;

(vi)against serial number 26,-

(a)in column (3), in item (i),-

(A)for sub-item (b), the following sub-item shall be substituted, namely:-

“(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

(B)the Explanation shall be omitted;

(b)for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

“(ii) Services by way of any treatment or process on goods

5

-

5

belonging to another person, in relation to-

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and

periodicals.

(iii) Manufacturing services on physical inputs (goods) owned by

18

-”;

others, other than (i) and (ii) above.

(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

“27

Heading

(i) Services by way of printing of

9989

newspapers, books (including Braille books),

journals and periodicals, where only content

is supplied by the publisher and the physical

12

-

inputs including paper used for printing

belong to the printer.

(ii) Other manufacturing services; publishing,

printing and reproduction services; materials

18

-”;

recovery services, other than (i) above.

(viii) against serial number 34, in column (3), in item (i), after the word “drama”, the words

G.S.R.....(E).- In exercise of
the powers conferred by sub-section (1) of section 6 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 684(E), dated the 28th June, 2017, namely:-

In the said notification,-

(i)in the
Table,-

(a)after serial number 10 and the
entries relating thereto, the following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“10A

Chapter 99

Services

provided

by and

to

Provided that Director

Fédération

Internationale

de

(Sports),

Ministry

of

Football
Association (FIFA) and

Youth

Affairs

and

its subsidiaries

directly

or

Sports

certifies

that

indirectly related
to any of
the

Nil

the

services

are

events under
FIFA U-17 World

directly

or
indirectly

Cup
2017 to be hosted in India.

related to
any of the

events
under FIFA U-

17
World Cup 2017.”;

(b) after serial number 12 and the entries relating thereto, the
following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“12A

Heading 9961

Service provided
by Fair Price

Nil

Nil

1

or

Shops
to

Central Government by

Heading
9962

way of
sale of wheat,
rice and

coarse

grains
under Public

Distribution
System(PDS) against

consideration in
the form of

commission
or margin.

12B

Heading 9961

Service
provided by Fair
Price

or

Shops to
State Governments or

Heading
9962

Union
territories by way of sale

of
kerosene, sugar, edible oil, etc.

Nil

Nil”;

under
Public Distribution System

(PDS)
against consideration in the

form of
commission or margin.

(c)against
serial number 36, in column (3),-

(A)in item (h), for the words “Weather Based Crop Insurance Scheme or the
Modified National Agricultural Insurance Scheme”, the words, brackets and
letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be
substituted;

(ii)in paragraph 3, in the
Explanation, after clause (ii), the following clause shall be inserted,
namely:-

“(iii) A “Limited Liability
Partnership” formed and registered under the provisions of the Limited
Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.”.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA,
EXTRAORDINARY, PART II, SECTION

3,
SUB-SECTION (i)]

Government
of India

Ministry
of Finance

(Department
of Revenue)

Notification No. 21/2017- Central Tax (Rate)

New Delhi, the 22nd August,
2017

G.S.R......(E).- In exercise of
the powers conferred by sub-section (1) of section 11 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied
that it is necessary in the public interest so to do, on the recommendations of
the Council, hereby makes the following amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-
Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification,-

(i)in the
Table,-

(a)after serial number 9 and the
entries relating thereto, the following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“9A

Chapter 99

Services

provided

by and

to

Provided that Director

Fédération

Internationale

de

(Sports),

Ministry

of

Football
Association (FIFA) and

Youth

Affairs

and

its subsidiaries

directly

or

Sports

certifies

that

indirectly related
to any of
the

Nil

the

services

are

events under
FIFA U-17 World

directly

or
indirectly

Cup 2017 to be hosted in India.

related
to any of
the

events
under FIFA U-

17
World Cup 2017.”;

(b) after serial number 11 and the entries relating thereto, the
following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“11A

Heading 9961

Service
provided by Fair
Price

or

Shops
to

Central Government by

Nil

Nil

Heading
9962

way of

sale
of wheat, rice
and

1

coarse grains
under Public

Distribution
System(PDS) against

consideration in
the form of

commission
or margin.

11B

Heading 9961

Service
provided by Fair
Price

or

Shops to
State Governments or

Heading
9962

Union
territories by way of sale

of
kerosene, sugar, edible oil, etc.

Nil

Nil”;

under Public
Distribution System

(PDS)
against consideration in the

form of
commission or margin.

(c)against
serial number 35, in column (3),-

(A)in item (h), for the words “Weather Based Crop Insurance Scheme or the
Modified National Agricultural Insurance Scheme”, the words, brackets and
letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be
substituted;

(ii)in paragraph 3, in the
Explanation, after clause (ii), the following clause shall be inserted,
namely:-

“(iii) A “Limited Liability
Partnership” formed and registered under the provisions of the Limited
Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.”.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA,
EXTRAORDINARY, PART II, SECTION

3,
SUB-SECTION (i)]

Government
of India

Ministry
of Finance

(Department
of Revenue)

Notification No. 21/2017- Union Territory Tax
(Rate)

New Delhi, the 22nd August,
2017

G.S.R......(E).- In exercise of
the powers conferred by sub-section (1) of section 8 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:-

In the said notification,-

(i)in the
Table,-

(a)after serial number 9 and the
entries relating thereto, the following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“9A

Chapter 99

Services

provided

by and

to

Provided that Director

Fédération

Internationale

de

(Sports),

Ministry

of

Football
Association (FIFA) and

Youth

Affairs

and

its subsidiaries

directly

or

Sports

certifies

that

indirectly related
to any of
the

Nil

the

services

are

events under
FIFA U-17 World

directly

or
indirectly

Cup
2017 to be hosted in India.

related to
any of the

events
under FIFA U-

17
World Cup 2017.”;

(b) after serial number 11 and the entries relating thereto, the
following shall be inserted namely:-

(1)

(2)

(3)

(4)

(5)

“11A

Heading 9961

Service
provided by Fair
Price

Nil

Nil

or

Shops to
Central Government by

1

Heading
9962

way of
sale of wheat,
rice and

coarse grains
under Public

Distribution
System(PDS) against

consideration in
the form of

commission
or margin.

11B

Heading 9961

Service
provided by Fair
Price

or

Shops to
State Governments or

Heading
9962

Union
territories by way of sale

of
kerosene, sugar, edible oil, etc.

Nil

Nil”;

under
Public Distribution System

(PDS)
against consideration in the

form of
commission or margin.

(c)against
serial number 35, in column (3),-

(A)in item (h), for the words “Weather Based Crop Insurance Scheme or the
Modified National Agricultural Insurance Scheme”, the words, brackets and
letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be
substituted;

(ii)in paragraph 3, in the
Explanation, after clause (ii), the following clause shall be inserted,
namely:-

“(iii) A “Limited Liability
Partnership” formed and registered under the provisions of the Limited
Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.”.